- Latest available (Revised)
- Original (As made)
The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997
You are here:
- 1997 No. 1156
- Table of Contents
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
3.Application of section 57(1A) and (1B) of the Finance Act 1946 to open-ended investment companies
5.Bearer securities issued by an open-ended investment company in a foreign currency
6.Shares in open-ended investment companies dealing in interest-bearing investments
7.Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty charge
8.Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty reserve tax charge
9.Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty charge
10.Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty reserve tax charge
12.Disapplication of sections 75 to 77 of the Finance Act 1986
Options/Help
Print Options
Print Table of Contents
Print The Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once